Potomac Valley Amateur Hockey Association Inc Pvaha

Nonprofit profile at a glance

EIN
522139421
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2012
Location
Towson, MD, USA
Phone
7035174988
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Winter Sports

Official website

Reported finances

Revenue
$384,291
Expenses
$305,205
Assets
$770,451
Liabilities
$8,485

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • STEVE WILLEY (President)
  • BUD BUONATO (President)
  • KEITH WILLIAMS (Vice President)

People named in this filing

  • LINDA JONDO (Director)
  • MIKE LYONS (Secretary)
  • SHIRLEY LYONS (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pvaha is an affiliate of USA hockey which promotes the sport of amateur ice hockey in the Maryland, Virginia, and Washington d.c. Area.

What it reported doing in 2024

Provided education and professional development for coaches and parents; organized and managed competitive hockey tournaments; hosted developmental hockey camps for players; assisted "grass roots" growth through grants.

Operating model

Revenue model
Earned-program. 67% of the money available for current operations came from fees and other program revenue.
Distribution model
Hybrid. The nonprofit split its reported program spending across 70% for direct work, and 30% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 66
  • Accountability: 88
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.2%; rating input score 76
  • Program expense ratio: 95.5%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 9.2%; rating input score 9; 38th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20.6%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 2.52; rating input score 65; 65th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 76.2% of revenue deployed · 95.5% of spending went to programs
  • Governance: 15 of 15 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $291K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 11 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 9/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.